ACCOUNTING STUDENTS' BEHAVIORAL ETHICS: ARTIFICIAL INTELLIGENCE AND RELIGIOSITY AS MEDIATING VARIABLES
DOI:
https://doi.org/10.47498/miconis.v2i.6069Keywords:
Ethical Behavior, Artificial Intelligence, ReligiosityAbstract
The increasing use of Artificial Intelligence (AI) makes it important to examine its effect on the ethical behavior of accounting students, with religiosity as a mediating variable. This study involved 125 accounting students at Universitas Muara Bungo as the population, with 116 respondents completing questionnaires from October 1 to 10, 2025. Data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) with SEM-PLS 4.0 software. The results show that AI use does not have a significant effect on the ethical behavior of accounting students (p-value = 0.086). However, religiosity has a positive and significant effect on ethical behavior (p-value = 0.001). In addition, religiosity is able to mediate the influence of AI use on students’ ethical behavior. This study confirms that although AI use has not directly impacted ethical behavior, religiosity plays a very important role in shaping the ethical attitudes of accounting students amid current technological developments.
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Copyright (c) 2025 Deva Aulia Putri, Ilham Ridho Pangestu, Ronald N Girsang, Sri Wineh, Tommy Ferdian (Author)
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